2013 (5) TMI 321

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....the appellant nor there is any adjournment application. Notices have been sent repeatedly but being returned back un-served. The matter being four years old, there is no point in keeping the matter pending. Accordingly, with the consent of DR, both the appeals are taken up for hearing. 2. The learned DR Shri Jain submits that levy of cess is no more in res integra. Revenue has succeeded in a ba....